https://www.taxtmi.com/article/detailed?id=1909 Reverse charge shifts payment obligation to service recipients for services and extents notified by Government; recipients so liable are excluded from the small-provider exemption though eligible for CENVAT credit where input services criteria are met. Notification No. 30/2012 lists specified services (including legal, government support, vehicle renting, works contracts, manpower supply, security services and director services) whose tax must be discharged by the recipient, and companies receiving services of non-employee directors must register and pay the full tax under reverse charge. Contractual arrangements cannot change the statutorily liable person. en-us Mon, 01 Oct 2012 12:19:41 +0530 Mon, 01 Oct 2012 12:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1909 Reverse charge shifts payment obligation to service recipients for services and extents notified by Government; recipients so liable are excluded from the small-provider exemption though eligible for CENVAT credit where input services criteria are met. Notification No. 30/2012 lists specified services (including legal, government support, vehicle renting, works contracts, manpower supply, security services and director services) whose tax must be discharged by the recipient, and companies receiving services of non-employee directors must register and pay the full tax under reverse charge. Contractual arrangements cannot change the statutorily liable person. Articles Service Tax Mon, 01 Oct 2012 12:19:41 +0530 https://www.taxtmi.com/article/detailed?id=1909